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Which of the Following Is Not True Regarding the Statement

Question 100

Multiple Choice

Which of the following is not true regarding the Statement of Cash Flows required by the GASB for proprietary funds?


A) Either the direct or indirect method may be used.
B) Interest payments would be recorded as financing activities.
C) Acquisition of capital assets with bond proceeds would be a decrease in cash provided by capital and related financing activities.
D) Four categories of activities are used instead of the three required by the FASB.

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